Leather-Accented Textile Sneaker Upper from Canada
A prefabricated upper for athletic sneakers made primarily from textile mesh with leather reinforcements covering over 50% of the external surface area, including ankle patches and toe caps. This qualifies under HTS 6406.10.70.00 as a footwear upper where leather dominates the visible exterior per Chapter Note 4(a). It is supplied without an outer sole for assembly into complete shoes.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document the exact external surface area measurements showing leather exceeds 50% to avoid reclassification as pure textile under 6406.10.20
• Provide lab tests or photos confirming leather composition from headings 4107 or 4112-4114 as per Chapter Note 3
• Avoid including outer soles or stiffeners, as they may shift classification to other subheadings